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The International Integrated Reporting Framework suggests the inclusion of a description of an organization strategy and business model in public integrated reporting. An organization’s strategy and business model lies at the heart of its capacity to create and sustain value over time. However, reporting on these issues is far from a mature practice and companies lack previous experience as well as established models to guide them. This chapter examines the current practice of reporting on strategy and business models. We draw on the guidelines for strategy and business model reporting proposed by the International Integrated Reporting Council, as well as relevant literature on strategy and business models, to discuss four recent reports illustrative of the guiding principles.
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- Strategy and Business Model in Integrated Reporting
- Palgrave Macmillan UK
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